The following e-file critical diagnostic is generating:
e-file: Form 1310: This return must be filed as a paper return. The IRS's e-file specifications do not allow Form 1310 to be filed if Form 1310, Part 1 Box A (surviving spouse, requesting re-issuance of a refund check) or Form 1310, Part 1 Box B (Court appointed personal representatives claiming the decedent's refund) is marked. (ref. #4595)
When to remove your entries from Screen 63, Refund Due Deceased Taxpayer
This e-file critical diagnostic generates when you enter a 1 or 2 on Input Return > Miscellaneous Forms > Deceased Taxpayer (1310) in the field labeled 1 = surviving spouse, 2 = personal representative, 3 = other claiming refund.
- If the surviving spouse isn't requesting a re-issuance check, and they're filing an original return with the decedent, then remove any entries on Input Return ⮕ Miscellaneous Forms ⮕ Deceased Taxpayer (1310). You aren't required to file Form 1310 and you can e-file this return.
- If the personal representative is filing the original return for the decedent and a court certificate showing your appointment is attached to the return, then remove entries from ** Input Return ⮕ Miscellaneous Forms ⮕ Deceased Taxpayer (1310), as you aren't required to file Form 1310 (however, because you can't attach these files to the e-file, you'll still need to paper-file this return).
Additional information:
- Entering a 1 will generate Form 1310 and select Part 1, box A: "Surviving spouse requesting re-issuance of a refund check, (see instructions)".
- Entering a 2 will generate Form 1310 and select Part 1, box B: "Court-Appointed or certified personal representative (see instructions). Attach a court certificate showing your appointment unless previously filed (see instructions)."
Select the box on line A if you received a refund check in your name and your deceased spouse's name
You can return the joint-name check with Form 1310 to your local IRS office or the Internal Revenue Service Center where you filed your return. A new check will be issued in your name and mailed to you.
Select the box on line B if you're claiming a refund for the decedent
Only select the box on line B if you're claiming a refund as the decedent's court-appointed personal representative on Form 1040-X, Amended U.S. Individual Income Tax Return, or Form 843, Claim for Refund and Request for Abatement.
You must attach a copy of the court certificate showing your appointment. If you've already sent the court certificate to the IRS, complete Form 1310 and write "Certificate Previously Filed" on the form.
